Section 148A

(1) Any person who without lawful authority or excuse, the proof whereof lies on him either orally or in writing makes any inquiry of any other person Whether such last mentioned person be in Nigeria or at any place not in Nigeria-

(a) as to obtaining or supplying or as to the cost of obtaining or supplying any machine, stamp, tool, instrument, metal or material which is adapted or is intended to be used-

(i) to make the resemblance of both or either sides of any current coin or any part of either side thereof; or

(ii) to mark any coin or disc resembling coin or intended to resemble coin round the edges with marks, figures or letters apparently resembling those on the edges of any current coin; or

(iii) to cut round blanks out of metal or other substance; knowing such machine, stamp, tool, instrument, metal or material to have been adapted or intended to be used for making any counterfeit coin or for performing any process in the manufacture of counterfeit coin; or

(b) as to making, obtaining or supplying or as to the cost of making, obtaining or supplying any counterfeit coin;

shall be guilty of an offence and shall be liable to imprisonment for one year.

(2) In the case of written inquiries in connection with any of the matters or subjects to which subsection (1) relates the fact that such inquiries were reduced into writing shall be sufficient proof of an attempt to commit the offence and the offender shall be subject to a like penalty as if he had committed the offence.